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DEPARTMENT OF THE INTERIOR 

U. - OFFICE OF INDIAN AFFAIRS 



REGULATIONS 

TO GOVERN THE USE OF 

REIMBURSABLE FUNDS 



APPROVED AUGUST 7, 1918 




WASHINGTON 
GOVERNMENT PRINTING OFFICE 
1918 



£93 



R, «f B. 

DEC 21 Jf|g 



REGULATIONS TO GOVERN THE USE OF REIMBURSABLE FUNDS, 
APPROVED AUGUST 7, 1918. 



1. These regulations, amendments thereto, and circulars per- 
taining to the reimbursable system must be filed in a ' 'loose-leaf " 
binder and hung on the wall or in a conspicuous place in field offices 
where they may be. freely and frequently consulted by all persons 
concerned in the handling of reimbursable property in order that the 
most intimate familiarity with all the requirements may be obtained. 

2. The term " reimbursable funds" as used herein applies to ap- 
propriations such as "Industry among Indians, reimbursable/' or 
with a year attached, and tribal funds used in payment for services 
or property intended for the purpose of encouraging industry and 
self-support among Indians but not to such funds as "Surveying and 
allotting Indian reservations, reimbursable," or "Irrigation Indian 
reservations, reimbursable." 

3. Eeimbursable funds shall be used in the purchase of seeds, 
animals, machinery, tools, implements, and for such other equip- 
ment or supplies as may be necessary to enable worthy individual 
Indians, or tribes of Indians, who do not have available means, to 
improve their economic conditions and attain self-support. 

BENEFICIARIES. 

4. Great care must be used in selections of Indians, or families to 
receive, assistance from these funds, so that only those who are rea- 
sonably industrious and worthy, who will take proper care of the 
articles furnished, and who are willing and prospectively able to 
make repayment shall become beneficiaries. 

5. The value of property sold to individuals or families shall not 
exceed in the aggregate the sum of $600. 

6. The following classes of persons will not be given aid from reim- 
bursable funds except with the consent of the Commissioner of 
Indian Affairs: 

(a) White men married into the tribe. 

(b) Indians known to be addicted to the use of liquor. 

(c) Indians who will not pay their just and necessary debts when 
they have means to do so. 

77643°— 18 3 



4 REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 



(d) Indians who are regularly employed by the Government or 
private interests. 

(e) Indians who do not live with or care for their families. 
(/) Communities of -Indians, or tribes as a whole. 

(g) Indians who have applied for patents in fee. 
Qi) Indians or families whose aggregate credit has once reached 
the sum of $600 and who have not repaid the entire amount. 
(i) Indians who have not become of age. 

7. In all cases where Indian allottees indebted to the Government 
for reimbursable property make applications for patents in fee or 
certificates of competency, and where field officers recommend that 
such Indians be given fee patents and a sufficient acreage is not 
retained in trust to equal in value the amount of the unliquidated 
reimbursable indebtedness, arrangements must be made for the 
settlement of such reimbursable indebtedness, or bonds with an 
approved surety company or two responsible individuals must be 
furnished. Reports stating clearly what arrangements to settle such 
accounts were made, the numbers of the unliquidated agreements 
and the amount still due under each must be submitted with each 
such case. 

8. Indians who have received patents in fee to their lands shall not 
be given assistance from these funds. 

PURCHASES. 

9. Reimbursable property intended to be sold to Indians under 
these regulations must not be asked for on annual estimates for 
supplies. 

10. Before obligations of any kind are incurred, disbursing officers 
must assure themselves unencumbered allotments of applicable funds 
are available. If applicable funds are available, liabilities not to 
exceed $500 in any one case may be incurred under the general 
authority granted in Order No. 32, and amendments thereto, and 
when the amount of the contemplated expenditure exceeds $500, 
authority therefor must be procured from the central office. 

11. When requesting allotments of funds or authorities to make 
expenditures, detailed information in justification thereof must 
accompany each request. A proper justification should show for 
what purpose the allotment is required, or if authority to make pur- 
chases is requested, whether an allotment of funds is available to 
cover the transactions, whether the property asked for is needed for 
immediate use of the Indians, and the reasons why they need it. 
If the property is not required for the immediate use of the Indians, 
superintendents should indicate why the purchases are proposed 
at the time of submission of their requests and in advance of the 



BEGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 5 



need. The mere statement that it is desired to have the property 
on hand is not, in itself, sufficient to justify the purchase when the 
property is not needed for immediate use, and therefore the justifica- 
tion must go further and show in what way the efficiency of the 
service would be interfered with were the purchase made at a later 
time or when the need therefor arises. When the purchase of live 
stock is contemplated, whether for sale to individuals or for the benefit 
of the tribe as a whole, the justification must also show what provision 
has been or will be made to care for and maintain the stock. 

12. To avoid duplication of work, such as results when numerous 
purchases are proposed for the same class of property, field officers 
should cause industrial canvasses of their jurisdictions to be made at 
appropriate times in order to ascertain the desires and actual needs 
of Indians worthy of reimbursable assistance. The needs thus ascer- 
tained should be tabulated and eliminations made of the names and 
needs of Indians deemed unworthy or otherwise unqualified to receive 
reimbursable property under these regulations, after which action, 
if the amount of the prospective purchase exceeds $500, the usual 
request for authority and justification thereof must be sent to the 
central office. 

13. In the event property asked for by an Indian can not be 
furnished, or an Indian's name is stricken from the list, the applicant 
should be notified to that effect, so as to prevent possible expenditures 
of time or labor on the part of the applicant in preparation for the 
care and use of anticipated property which he or she will not receive. 

14. Purchases must be made in accordance with general regulations 
and orders numbered 2 and 32, and amendments thereto, precisely 
as in the case of purchases for school or agency. 

15. The needs of all Indians desiring assistance for tools, imple- 
ments, or equipment should be combined in one request for authority, 
and their -needs for live stock should be submitted in a separate 
request. If the articles purchased under contracts based upon the 
annual estimates for goods and supplies are satisfactory to the pros- 
pective Indian beneficiaries, the purchase of such supplies should be 
recommended; otherwise proposals must be obtained. 

16. Incidental expenses in connection with the purchase of prop- 
erty for sale to Indians under these regulations, such as railroad, 
express, and wagon transportation, etc., should be paid from the same 
appropriation or fund used in paying for the property itself, providing 
the expense occurred in the same fiscal year and the appropriation or 
fund is applicable therefor. (See sec. 17.) 

17. Bills of lading and certificates of service for reimbursable prop- 
erty must show the number of the voucher covering the purchase of 
the property and the title of the appropriations or funds from which 
they are payable. (See sec. 16.) 



6 REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 

HANDLING OF PROPERTY PENDING SALE. 

18. All supplies purchased or manufactured on the reservation for 
sale to Indians subject to these regulations and not sold immediately 
upon receipt must be stored, as far as practicable, in one place and in 
such manner as to protect them from theft or damage by weather con- 
ditions or otherwise. 

19. When reimbursable supplies are not sold immediately upon 
receipt, or are to be retained for the benefit of the tribe as a whole, 
they must be marked in such manner as to identify them as being 
subject to the reimbursable regulations, and show clearly the number 
of the authority under which purchased, the fund symbol, and the 
selling price. This identification may be accomplished by means of 
a "tag" attached to each article, box, or pile of lumber. Identifica- 
tion tags must be securely attached so as to prevent their mutilation 
or loss before the property is sold. 

HANDLING OF LIVE STOCK. 

20. All reimbursable cattle and horses bought and immediately 
sold to Indians must have the letter "R' ; with a bar through the 
final stroke branded thereon, thus I D £), in addition to the individ- 
ual's own brand; cattle and horses bought for sale to Indians, but 
not sold immediately, must be branded I D I) on receipt, and when 
the sale is accomplished the brand of the individual receiving the 
stock must be added thereto. 

21. All reimbursable cattle and horses bought for the tribal herds, 
or for the benefit of the tribe as a whole, must be branded IDIJ. 

22. In the event the brands herein prescribed conflict with brands 
already adopted by some stockman on or adjacent to the reservation, 
they should be modified so as to avoid the conflict and a facsimile of 
the brand applied must be recorded on the proper "Reimbursable 
property record." 

23. Reimbursable sheep and goats, whether sold to Indians or 
maintained for the benefit of the tribe, must be earmarked in such 
manner as will distinguish them from other like stock not subject to 
these regulations, and a facsimile of the earmark used must be 
recorded on the proper "Reimbursable property record." 

24. In cases where complete reimbursement has not been made to 
the Government for live stock bought from reimbursable funds, 
whether it is in the care of individuals or maintained for the benefit 
of the tribe as a whole, the increase therefrom must be branded in the 
same manner and form as the parent stock and remain subject to 
these regulations until complete reimbursement of the amount 
expended has been made to the Government. 



REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 



7 



SALES TO INDIANS. 

25 General authority is hereby conferred upon field officers to 
sell to persons entitled to become beneficiaries under these regulations 
aU reimbursable property, including live stock, purchased specifically 
for sale to Indians. t 

26. The invoice price of reimbursable property, estimated cost ot 
railroad transportation evidenced by regular railroad freight bills, 
procured from the local railroad agent upon receipt of the property, 
wagon freightage, and miscellaneous expenses payable from reim- 
bursable funds, plus an addition of 5 per cent of such charges, to 
offsetr possible losses in handling reimbursable property, shall be here- 
after used as the basis for computing the cost of the property bought 
for the tribe as a whole or for sale to the Indians. For example, the 
selling price of a wagon, or any other article, shall be ascertained as 
follows : 

Invoice price, 10 wagons . - » • 

Railroad freight, 10 wagons - - - - - - y - 7 

Wagon haul to agency (add other charges paid from reimbursable funds, it 

\ ......... 00. uu 

any) - 

„ . . , 850. 00 

Principal. 

Plus 5 per cent handling charge 

892. 50 



Selling price, each wagon - - - - • 

27. Where by agreement with the tribe or direction of the central 
office, an annual rate of interest is charged to beneficiaries of property 
bought subject to these regulations from tribal funds drawing interest 
in the Treasury of the United States, such annual interest shall be in 
addition to the 5 per cent handling charge provided for by section 26. 

28. The selling price of property ascertained in accordance with 
the requirements of section 26 hereof shall be final and charged 
beneficiaries in agreements to reimburse. 

29. The amount paid by the central office in settlement of rail- 
road bills of lading shall not affect or change in any manner the selling 
price of property. The amount paid by the central office, however, 
will be covered into the appropriation ledger accounts. (See sec. 73.) 

30. Unless all cash is paid in advance no reimbursable property 
must be delivered to individual beneficiaries until an agreement is 
first prepared in triplicate, on Form 5-269, and signed by the field 
officer in charge, the beneficiary, and, when necessary, two witnesses. 
All copies of agreements must be complete in every detail, including 
signatures , 



REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 



31. Immediately upon completion of delivery of reimbursable 
property intended solely for the benefit of the tribe as a whole, an 
agreement on Form 5-269 must be prepared in the same manner and 
form as in the case of sales to individuals, the name of the tribe being 
written as party of the first part thereto. Expenses for labor per- 
formed from time to time may be carried in memorandum form until 
the end of each quarter and then summarized in one agreement. 

32. Tribal agreements required by section 31 must be signed by 
the field officer in charge and qualified representatives of the tribe. 
When it is impossible or impracticable to procure the signatures of 
such tribal representatives, the field officer may sign for the tribe as 
its agent. 

33. Kepayments to the Government for property sold to persons 
entitled hereunder shall be so regulated as to give them opportunity 
to meet the same, but in no case should the final payment extend 
beyond, four years from the date of delivery of the property to the 
beneficiaries, except when cattle represent the item of indebtedness, 
when not exceeding six years may be allowed for repayment. (See 
sees. 51 and 54.) 

. 34. Repayments must be made with money and not by the per- 
formance of labor, unless the latter method of settlement is speifically 
authorized by the Commissioner of Indian Affairs. 

PREPARATION OF AGREEMENTS. 

35. When practicable, agreements will be prepared on typewriting 
machines. In order to avoid the reinsertion of agreement form in the 
machine, the name of "agency or school" in right-hand margin m?~ 
be inserted with rubber stamp, and the agreement number with a 
numbering machine, or pen and ink. 

36. Agreements must be numbered beginning with 1, and con- 
tinuing in order as they shall be executed. The same number must 
not be used twice, regardless of the fact an agreement may be paid in 
full or canceled. 

37. The "purchase authority" number inserted at the top of the 
form of agreement must correspond with the one written on the author- 
ity under which the property was procured. If purchased under 
order No. 32, or amendments thereto, notation must be made to that 
effect. 

38. The space provided for "Preceding agreement" number is 
intended as a cross reference to the next prior agreement entered into 
with the same Indian and must always be filled in when applicable. 

39. Where two or more funds were used in purchasing the property 
sold under an agreement, the amount chargeable to each fund must be 
stated in the body of the agreement. 



REGULATIONS TO GO VEEN" USE OF EEIMBUESABLE FUNDS. 9 

40. The exact title of the fund or funds used in purchasing the 
property must be accurately stated in the body of agreements. When 
the property was produced on the reservation or at the school or 
agency, that fact should be stated in lieu of the title of a fund. 

41. The amount charged on agreements for each article must agree 
with "the unit selling price ascertained in accordance with section 26, 
and shown on the reimbursable property record. (See sec. 72.) 

42. When making sales for all cash on delivery of the property, no 
agreement need be prepared. 

43. When agreement is made with one Indian, the word, " parties" 
should be crossed out, and when with more than one Indian the word 
ft party" should be canceled. 

44. The brands and descriptions of stock should be stated in the 
body of the agreement as briefly as possible consistent with proper 
identification. 

45. The nature of agreements must be fully explained to the Indians 
before signing, using an interpreter whenever necessary, and every- 
thing should be done to impress upon the debtor that he will be respon- 
sible for the proper care and use of the property, and that reim- 
bursement must be faithfully made according to the stipulations 
contained therein. 

46. The signatures of two witnesses should be secured in all cases 
where Indians sign by thumb mark, in which event the occupations 
and addresses of the witnesses should be shown, and in all other cases 
when required by State law. 

47. All changes, interlineations, or erasures in an agreement must 
be agreed to in writing by the parties thereto. 

48. The originals of agreements must be sent to the central office, 
the second copies filed in numerical order at the agency, and the third 
copies given to the beneficiaries. 

49. Agreements must not be attached to accounts or other reports, 
but should be forwarded to the central office as soon as the property 
is delivered to the Indian. A letter of transmittal is not necessary 
unless some unusual condition exists in connection with the transac- 
tion which requires an explanation. 

50. Agreements must not be destroyed or permanently taken out 
of numerical order without authority from the central office. 

COLLECTIONS. 

51. Collections must be made from Indians on the dates and in the 
amounts stated in the agreements. (See sees. 33 and 54.) 

52. When an account is not paid in full at the close of the four or 
six year period provided for by section 33 hereof, no further extensions 
of time for payment shall be granted, and the account must be 
liquidated as soon as practicable. 

77643°— 18— 2 



10 REGULATIONS TO GOVEKN USE OF REIMBURSABLE FUNDS. 

53. General authority is hereby conferred upon disbursing officers 
to transfer amounts due for reimbursable supplies from any funds 
held in trust for or payable to the debtors by the Government, in all 
cases where the debtors are delinquent or refuse to make payments as 
agreed upon (see sees. 83 and 84). In the event no funds are held in 
trust for or payable to the debtors by the Government, and such 
debtors possess attachable property, field officers will report all facts 
in each case to the central office, and make such recommendations as 
are warranted thereby, with the view to instituting legal proceedings 
to recover the amounts due. 

54. Keimbursable funds expended under these regulations for 
property, including live stock, maintained for the benefit of the tribe 
as a whole, plus the 5 per cent handling charge required by section 
26 hereof, must be repaid to the Government from any proceeds 
derived from the property or live stock originally bought, or from 
tribal funds, on or prior to the date designated in the law upon which 
the money expended must be returned to the Treasury. (See sees. 
91 and 92.) 

STATUS OF PROPERTY WHEN PAID FOR. 

55. When individual debtors, or their heirs, executors, or adminis- 
trators, make repayment in full for reimbursable property from any 
funds, except those held in trust by the Government, title, free and 
unencumbered, to the property shall pass to them. 

56. When repayment in full is made for reimbursable property 
maintained for the benefit of the tribe as a whole, title, free and unen- 
cumbered, to the property shall pass to the tribe. 

57. Where funds held in trust by the Government are used in 
making repayment for reimbursable property the field officer in 
charge may, if deemed for the best interests of the Indian or Indians, 
restrict the sale or other disposition of the property without his con- 
sent in writing. 

RETAKING OF PROPERTY. 

58. In case any beneficiary defaults in payments to be made by 
him or should not use the property for the purpose for which it was 
furnished, or should so neglect to care for it as to materially depreciate 
its value, the superintendent may take from such beneficiary all such 
property and resell it at not less than the appraised value to another 
who may need it and who will agree to put it to proper use. 

59. When property, including increase of live stock, is returned by 
or retaken from Indians, the field officer will appoint three persons, 
one a Government employee, one selected by the debtor, if he so 
desires, and the third, entirely disinterested, to value the property 
thus recovered, which value, plus expenses paid from reimbursable 
funds for repairs and maintenance incurred subsequent to the retaking 



REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 11 

of the property and prior to its resale, shall be the price charged 
against the Indian to whom it is subsequently sold. The Indians 
from whom the property was retaken shall be given credit on their 
accounts for the amount of the appraisement. 

60. In the event the partial payments made by the person from 
whom the property was retaken exceed the difference between the 
cost and the value set upon the property at the time it is retaken and 
appraised, general authority is hereby conferred upon disbursing 
officers to refund the excess to the Indian who made such partial 
payments. Refunds must be made on a " Voucher for miscellaneous 
expenses" (Form 5-33 5a). 

61. When it is found that the depreciation in value is equal to or 
greater than the partial payments made, no part of such partial pay- 
ments shall be refunded, but all must be deposited in the same manner 
as other collections. 

62. If a deficiency is created by the depreciation exceeding the 
partial payments made, the balance should be collected from the 
Indian in whose possession the property decreased in value. 

63. All cases where property is taken from an Indian must be 
reported immediately to the central office with a statement of the 
facts, the name of the Indian, the number of the agreement, and, if 
resold, the number of the new agreement, or, if not resold, how dis- 
posed of. 

TRANSFER OF PROPERTY. 

64. Reimbursable property, including live stock for which the 
Government has not been completely reimbursed, whether such prop- 
erty is in the care of individuals, on hand at the agency, or maintained 
for the benefit of the tribe as a whole, shall not be sold, except as 
provided for in paragraph 25 hereof, transferred to the agency or 
school, or otherwise disposed of without the consent of the Commis- 
sioner of Indian Affairs. 

65. Transfers of reimbursable property, locally or from one agency 
to another, when authorized, must be made on an "Interunit transfer 
voucher" (Form 5-728). 

66. When there is a change of field officers in charge or bonded 
disbursing officers, the outgoing officer shall see that all reimbursable 
funds placed to his credit, or collected from Indians, are properly 
accounted for in the local records and his accounts, and he must 
explain fully to the incoming superintendent or bonded disbursing 
officer the precise status of such funds and reimbursable accounts. 

REIMBURSABLE ACCOUNTING SYSTEM. 

67. All transactions affecting reimbursable funds or property 
will be carried through the fund and general accounts in the same 



12 REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 



manner as are other transactions at the agency. The only variation 
from the usual forms will be the use of the " Keimbursable property 
record," instead of the regular stores or fixed property cards, and the 
" Reimbursable sales ledger" in lieu of copies of bills for money due. 

APPROPRIATION LEDGERS. 

68. Allotments of reimbursable appropriations or tribal funds to 
be used subject to these regulations must be recorded on a separate 
sheet of the appropriation ledger (Form 5-616). The entries record- 
ing the allotments, advances, or disbursements of these funds will 
be the same, as for all other appropriations. 

69. The use of a separate sheet of the appropriation ledger, as 
required by section 68, for recording allotments which are available 
solely for purchasing reimbursable property will occasionally require 
two sheets of the appropriation ledger bearing the same symbol 
number and title of an appropriation, as where the same fund is used 
for general agency, as well as reimbursable purposes. When neces- 
sary the proper sheets should be earmarked " Reimbursable " for the 
purpose of identification, and in preparing the monthly trial balance, 
they may be treated as separate appropriations and reported on 
separate sections of the trial balance form. 

ENCUMBRANCES. 

70. Encumbrances will be set up against allotments of reimbursable 
funds in exactly the same way as for any other appropriation on 
Form 5-680, earmarked, when necessary for identification, "Reim- 
bursable" at the top. 

REIMBURSABLE PROPERTY RECORD. 

71. When reimbursable property is received and receipted for 
entries thereof must be made on a sheet of the "Reimbursable prop- 
erty record," Form 5-338. One sheet of this record must be set 
aside for each kind of property purchased, and, unlike the record 
kept for other property at the agency, it will be necessary to record 
separate purchases of each kind of property on separate property 
record sheets in order that the unit cost for each purchase may be 
ascertained. (See sec. 76.) 

72. The property record must show for each kind of property 
purchased or received, the disbursement or interunit transfer voucher 
number, the invoice or transfer cost of the property and the estimated 
cost of transportation to the agency, such as railroad freight, wagon 
hauling, storage charges, and other items paid or payable from 
reimbursable funds. The surcharge of 5 per cent provided by 
section 26 will be added to the total of the direct charges herein 



REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 13 

enumerated and the unit sale price determined by dividing the 
total charges by the number of units. 

73. Differences in the amounts subsequently paid and the amounts 
estimated for freight or transportation should be ignored in the 
property records, agreements to reimburse, and reimbursable sales 
ledgers. (See sees. 28 and 29.) 

74. In addition to the registration of the invoice cost of property 
on register No. 3, the estimated railroad freight, wagon haulage, and 
5 per cent surcharge, entered on the property records must be regis- 
tered in order to harmonize the property records and registers. To 
accomplish this, a memorandum will be kept during each month on 
a sheet of register 12, tabulating the amount of additional charges 
recorded on the property record during the month. The total of 
these additional charges will be debited to live stock (Recap, account 
5A) or to stores (Recap, account 6A). The total of the freight and 
handling charges will be credited to freight and handling (Recap, 
account 7B) and the total of the surcharge will be credited to con- 
tingencies and losses (Recap, account 25B). 

75. The total amount charged through the several registers to the 
recap, accounts, u Stores and live stock," as provided by section 74, 
will equal the total amounts posted to the property record, and con- 
sequently will control the detailed property records. 

76. In order to procure uniformity of records, all purchases, even 
though delivered immediately to the Indian, and labor when paid 
for by the disbursing officer, will be recorded on the property records, 
and dropped therefrom in accordance with the requirements of 
section 77. 

REIMBURSABLE SALES LEDGER. 

77. When a reimbursable agreement is executed with an Indian 
or tribe, as required , by sections 30 and 31, an account with the 
Indian or tribe will be opened in a reimburasble sales ledger, Form 
5-339. At the same time, the property covered by the agreement 
will be dropped from the reimbursable property record required by 
section 71. Register entries will be made as follows: 

For sales to individuals, use register No. 4, debiting accounts 
receivable (Recap, account 9 A) and crediting stores (6B) or live 
stock (5B). 

For live stock and equipment intended for the tribe as a whole, 
make entries on register No. 4, as in the case of sales to individuals, 
but as the property will remain in the possession and care of the 
field officer in charge, the credit entry will be to other income (24B). 
The transfer of the property to the tribe will also be shown on register 
No. 12 by debiting tribal live stock (14A) or tribal equipment (13A) 
and crediting United States live stock (5B) or stores (6B). 



14 REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 

For items of hay and other supplies intended for a tribal object, 
such as a tribal herd, make entries on register No. 4, debiting ac- 
counts receivable (9A) and crediting other income (24B). As these 
supplies are used, or a loss occurs, credit stores (6B) and debit operat- 
ing expenses (22A) or contingencies and losses (25 A). 

For items of salaries and wages paid or payable from reimbursable 
funds, make entries on register No. 1, crediting salaries and wages 
payable (15B) and debiting operating expenses (22A); at the end 
of each quarter the amount involved and written into an agreement to 
reimburse will be summarized through register No. 4, debiting 
accounts receivable (9A) and crediting other income (24B). 

78. The reimbursable sales ledger is designed to show the amount 
due under each appropriation which may be involved in a single 
agreement. At the time the agreement is prepared, the appropria- 
tion from which the property issued was purchased will be ascertained 
by reference to the reimbursable property record on which the prop- 
erty is recorded. 

79. The reimbursable sales ledger will show the name of the 
Indian, the number of the agreement, the date, and the amount, with 
a brief statement of the terms for repayment. The amount due 
under each appropriation in a single agreement will be entered in the 
appropriation sections of the form. If interest is to be charged in 
accordance with section 27 hereof, notation to that effeet will be 
made in the space provided* for the purpose. 

80. Only one sheet of the reimbursable sales ledger will be pre- 
pared for each agreement, and filed at the field office in a loose-leaf 
binder alphabetically by names of Indians so that immediate reference 
may be had to the total amount due from each Indian. No ledger 
sheets need be prepared for or sent to the central office. 

RECORD OF INSTALLMENTS DUE. 

81. A sheet of the " Record of reimbursable installment due" 
(Form 5-341) will be set aside for each month in which install- 
ments mature under reimbursable agreements. 

82. The amount of each installment under an agreement will be 
posted to the sheet of the record of reimbursable installments due for 
the month in which such installment matures. 

83. At the beginning of each month, a notice on Form 5-346 will 
be sent to each Indian whose name appears on the record of install- 
ments due for that month, advising him of the amount due and re- 
questing prompt payment. At the same time a notation should be 
made in the individual Indian money ledger (Form 5-317) so that 
the amount of the installment due may be liquidated from any funds 
to the credit of the Indian debtor in case of delinquency on his part. 
(See sec. 53.) 



REGULATIONS TO GOVERN USE OP REIMBURSABLE FUNDS. 15 

84. Transfers of funds from the individual Indian money ledger 
under authority granted in section 53 hereof will be effected by 
journal voucher, debiting individual Indian money ledger account and 
crediting the reimbursable sales ledger account in the same manner 
as other collections are recorded. 

85. When a collection is made (except by transfer from individual 
Indian money as provided in sec. 84) an official receipt will be 
issued therefor. The official receipt must show the number of the 
agreement to which the payment pertains, the name of the Indian 
debtor (if different from the payer to whom the receipt is issued), 
and the title of the appropriation to which the amount pertains. 
Interest, if collected, must be shown as a separate item on the 
receipt. 

86. The amount of the receipt (exclusive of interest) will be 
posted to the column " Collections " on the reimbursable sales ledger 
under the proper agreement and fund to be credited and the item 
paid will be checked off on the record of reimbursable installments 
due. If part payment only is made, notation to that effect will be 
made in the column " Remarks." Interest collected will be recorded 
on the reimbursable sales ledger under the heading " Remarks." 

87. Both official receipts and journal vouchers will be registered 
on register No. 8, debiting collection vouchers (Recap. 18A) with 
the full amount collected and crediting accounts receivable (Recap. 
9B) with the amount collected (exclusive of interest). If interest 
is collected, the amount thereof will be credited to other income 
(24B). 

PROPERTY RETAKEN, DESTROYED, OR LOST. 

88. When property is retaken, the balance due from the Indian 
will be dropped from account on register No. 12 bearing entries as 
follows : 

(a) When the appraised value of property retaken is the same as 
the amount shown by the reimbursable sales ledger to be due from 
the Indian: 

Debit: Live stock (5A) or stores (6A). 
Credit: Accounts receivable (9B). 

(b) When the appraised value of property retaken is less than 
the amount still due from the Indians: 

Debit: Live stock (5A) or stores (6A) with the appraised 

valuation of the property. 
Credit: Accounts receivable in like amount. The balance 

should be collected from the Indian. 

(c) When the appraised value of property retaken is more than 
the amount still due from the Indian: 

Debit: Live stock (5A) or stores (6A) with the appraised 
valuation. 



(S,„ », •ftJ'^S to th , „ iB WH. property 
89. Property rottko. mil b. po.M to era pt 

M „«, 7 to ladta, ~»t « "3 „ iB tt . „»u,l 
REIMBURSEMENT FOR TRIBAL PROPERTY. 

comphshed on a » ouc j£ r ™* Uv an d cost of the property 

" liquidate. (See sec. 54.) - central office 

Q2 Reimbursement vouchers must be sent to lu 
for setlTent with a justification of the proposed actum. 



REPORTS. 



„d submit to U» AtmoS from various m»WM" 

permission from the central office October of 

94 . At the expiration . ot *™™g!^Jn* *® be submitted 
each year, a report of ^^fl^Ts-Sl This report will 
to the central office, on ^J^6«»d6M^ ^ 
be prepared from the ^^ b ^ ^^.nniber of each agree- 
£) For each Indian by W™^^^ amounts of any 
me nt, the J^d^^^ 

agreements entered into durmg the er 
of any official receipts or l^^^i the end of the quar- 
(exclusive of interest), and the balance unpa « Remar W 

ter. Interest collected will be ^hown under the head g ^ 

SSSS valance unpaid. 



REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 17 

(c) Where refunds to beneficiaries are involved, the amount 
refunded should be stated in the ' ' Remarks " column when made. 

(d) In the columns at the extreme right, the amounts delinquent 
as taken from the record of reimbursable installments due, will be 
shown by agreements (but not by appropriations), and a brief state- 
ment of the action taken to collect the respective amounts. 

(e) Cash sales will be reported in the same manner as accounts 
covered by agreements, grouped under a general heading ''Cash 
sales," following the list of the agreements. When there are no cash 
sales, that fact must be stated. 

95. On the 1st day of August annually, a report of losses sustained 
during the year and reimbursable property on hand not covered by 
an agreement will be made on Form 5-337. This report will show by 
appropriations the quantity, unit price and total value of each item 
of property lost and on hand at the close of July 31. All losses 
sustained must be grouped separately from property on hand under 
an appropriate heading and fully explained. Field officers will 
indicate in the ' ' Remarks " column opposite property on hand whether 
such property will be utilized at their jurisdictions, or whether it 
may be transferred to another unit. If no losses were sustained 
or no property is on hand, the report must be forwarded indorsed, 
"Nothing to report." 

96. The original copy of the quarterly and annual reports will be 
sent to the central office, and the duplicate copy filed in the local 
reimbursable files. 

CARE OF RECORDS. 

97. Agreements, ledgers, property records, and reports must be 
kept in a safe or vault, or in some place where they are least likely 
to become mutilated, lost, or destroyed, and if removed therefrom 
must be returned thereto at the close of business for the day. 

Approved: 




Commissioner:, 

Approved 



Assistant Secretary. 



ILLUSTRATIVE TRANSACTIONS. 



To illustrate the uses of the forms, and to exemplify the procedure 
of reimbursable accounting, the following transactions and exhibits 
are cited: 

Assume that on July 1, 1918, there is a balance under the appro- 
priation industry among Indians, 1918. Supplies costing $310 have 
been ordered. No property is on hand and no agreements are 
outstanding. 

(1) To record the receipt of property per voucher 18 (Exhibit 21): 

(a) Kegister the bill on register No. 3, debiting stores or live 
stock with the amount of the invoice. When paid, record on register 
No. 7 as usual. 

(b) Record the property on the " Reimbursable property record" 
(Form 5-338) (Exhibits 2, 3, and 5). 

(c) Make memorandum on register 12 (Exhibit 20) of freight and 
handling charges and surcharge taken up on property record. 

(2) To record property received per voucher 19 (Exhibit 22): 

(a) Upon receipt, enter on register of bills received, No. 3, and 
upon payment enter on register No. 7. 

(b) Enter on " Reimbursable property record" (Exhibit 4). 

(c) Record estimated freight and handling and surcharge on register 
No. 12 (Exhibit 20). 

(3) To record reimbursable agreement 832 (Exhibit 25). 

(a) Record agreement in register No. 4, debiting accounts receiv- 
able $471.83 and crediting live stock $404.25, stores $67.58. 

(b) Drop property from " Reimbursable property record" (Ex- 
hibits 3, 4, and 5). 

(c) Post to reimbursable sales ledger (Exhibit 7). 

(d) Post each installment to the record of reimbursable installments 
due for the months in which they mature (Exhibits 10, 11, 13, 14 
16, 17, 18, and 19). 

(4) To record reimbursable agreement 833 (Exhibit 26) : 
(Same procedure as transaction 3, agreement 832.) 

(5) To record payment of voucher 35 (Exhibit 23): 
(See procedure as in transaction 2, voucher 19.) 

(6) To record reimbursable agreement 834 (Exhibit 27). : 
(Same procedure as in transaction 3, agreement 832.) 

(7) To record reimbursable agreement 835 (Exhibit 28): 

(a) Record agreement in register No. 4, debiting accounts receiv- 
able, and crediting other income with full amount. The transfer of 
the cattle to the tribe will be recorded in register No. 12, debiting 
tribal live stock, and crediting United States live stock. 
18 



REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 19 

(b) Then follow same procedure as in paragraphs (&), (c), and (d), 
transaction 3, agreement 832 (see Exhibit 1, 8a, and 19). 

(8) To record the receipt and subsequent payment of voucher 42 
for wagon hauling (Exhibit 24) : 

(a) Record on general account registers 3 and 7, debiting operating 
expenses (cost account for "Indirect cost of supplies") in the same 
manner as all other expenses for incoming shipments of supplies. 

(9) To notify debtor of payment due on agreement 832 : 
Use Form 5-346 (Exhibit 31). 

(10) To record a collection of $100 made by John White on agree- 
ment No. 834: 

(a) Issue official receipt. 

(b) Check item on the record of reimbursable installments due 
(Exhibit 9). 

(c) Post collection to reimbursable sales ledger (Exhibit 8). 

(d) Enter on register No. 8, debiting collection vouchers (18A) 
and crediting accounts receivable (9B). 

(11) To record collection of $60 from Jim Smith; to record collec- 
tion of $11.14 from Joe Black: 

(Same procedure as in transaction 10.) 

(12) To prepare report of reimbursable transactions (3-month 
periods) : 

Transcribe balances from the reimbursable sales ledger and cash 
sales from reimbursable property record as shown by Exhibit 29. 
In case any delinquencies are shown by the record of reimbursable 
installments due, they will be shown on this report in the column 
" Amount delinquent" opposite the agreement to which they pertain. 

(13) To prepare report of reimbursable property on hand and 
losses (once each year) : 

(a) Transcribe balances shown by the reimbursable property 
record. 

(Jb) Transcribe losses shown by the reimbursable property record 
or sales ledger. Items of losses from sales ledger will show agree- 
ment number and name of Indian (see Exhibit 30). 
List of exhibits: 

Agreements, reimbursable, No. 25-28. 

Freight-handling-surcharge , record of No. 20. 

Installments due, record of, No. 9-19. 

Notice of payment due, No. 31. 

Property record, reimbursable, No. 1-5. 

Report (3-month) reimbursable transactions, No. 29. 

Eeport (annual) property on hand and losses, No. 30. 

Sales ledger, reimbursable, No. 6-8 A. 

Vouchers, purchase, No. 21-24. 



20 REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 

Exhibit 1. 



REIMBURSABLE PROPERTY RECORD 

Article: _ Cattle, stock. 

Appropriation: Industry among Indians, 1918-1919. 

(Name.) 

Invoice cost per voucher: 35 Quarter: 1 

Estimated R. R. freight from to 
Estimated additional charges: For driving 



Surcharge of 5% on estimated total direct charges above 

Total cost 

Unit selling price 



Unit: Xo . 

C 120. 

(Symbol.) 

year: 1919 $2,400.00 

B/L 

18. 00 

120. 90 



2, 538. 90 



63.47 



- Date. 


Record of sales. 


Balance on hand. 


Name of Indian. 


Ag. No. 


Quan. 


Value. 


Quan. 


Value. 


1918 
Aug. 28 

" 30 
Sept. 1 










40 
32 
2 


$2,538.90 
2,031.14 
126.94 


Concow Tribe 


834 
835 


8 
30 


$.507. 76 
1,604.20 



Exhibit 2. 

REIMBURSABLE PROPERTY RECORD. 

Article: Cultivators, 2 horse. 

Appropriation: Industry Among Indians 1917-1918. 

(Name.) 

Invoice cost per voucher: 18/42 Quarter: 1 year, 1919 

Estimated R. R. Freight from Chicago to Crow, B/L Xo. 11762. . 

Estimated additional charges: For wagon haul to agency 

Surcharge of 5% of estimated total direct charges above... ......... 



Unit: No. 



B 120. 

(Symbol.) 

. - $130. 00 

1. 20 

2. 00 
6.66 



Total cost 

Unit selling price. 



139. 86 



69. 93 



Date. 


Record of sales. 


Balance on hand. 


Name of Indian. 


Ag. No. 


Quan. 


Value. 


Quan. 


Value. 


1918 
July 18 
Aug. 18 










2 
1 


$139. 86 
69.93 




Cash.... 


1 


$69. 93 



REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 21 



Exhibit 3. 

REIMBURSABLE PROPERTY RECORD 

Article: Harness, double, work. 



Appropriation: Industry among^Indians, 1917-1918. 



Unit: Set. 

B 120. 

(Symbol.) 

Invoice cost per voucher: 18/42. Quarter: 1, year 1919 $85. 00 

Estimated R. R. Freight from Chicago to Crow, B/L No. 11765 80 

Estimated additional charges: For wagon haul to agency 50 

Surcharge of 5% of estimated total direct charges above 4. 31 

Total cost. - 90 61 

Unit selling price 



45.30 



Date. 


Record of sales. 


Balance 


on hand. 


Name of Indian. 


Agree- 
ment No. 


Quan- 
tity. 


Value. 


Quan- 
tity. 


Value. 


1918. 
July 18 
Aug. 15 
Sept. 1 










2 
1 


$90. 61 
45.31 




832 


1 


45.31 











Exhibit 4. 

REIMBURSABLE PROPERTY RECORD. 



Article : Horses, work . 

Appropriation: Industry among Indians, reimbursable. 

^ r (Name.) 



Unit: No. . 

C 022. 
(Symbol.) 

Invoice cost per voucher: 29. Quarter: 1, year 1919 - $375. 00 

Estimated R. R. freight from to , B/L No 

Estimated additional charges: For driver's wages 10. 00 

Surcharge of 5% of estimated total direct charges above 19-25 

404. 25 



Total cost 

Unit selling price. 



202. 12 





Record of sales. 


Balance on hand. 


Date. 


Name of Indian. 


Agree- 
ment No. 


Quan- 
tity. 


Value. 


Quan- 
tity. 


Value. 


1918. 
Aug. 10 
15 










2 


$404. 25 




832 


2 


$404. 25 







22 REGULATIONS TO GOVEBN USE OF REIMBURSABLE FUNDS. 

Exhibit 5. 

REIMBURSABLE PROPERTY RECORD. 

Article: Plows, iron beam, double. Ullit . N 

Appropriation: Industry among Indians, 1917-1918 ' \ ion" 

(Name.) (S^nb n 

Invoice cost per voucher: 18/42. Quarter: 1, year 1919... * ° 'L M m 

Estimated R. R. freight from Chicago to Crow, B/L No 11766 
Estimated additional charges: For wagon haul to agency " " " ' 
Surcharge of h% of estimated total direct charges above. . .". '. \ \ \ 
Total cost 



2.50 
5.30 



Unit selling price. 



Date. 


Record of sales. 


Name of Indian. 


Agree- 
ment No. 


Quan- 
tity. 


Value. 


1918. 
July 18 










18 
18 


Joe Black 


832 
833 
Cash. 


1 
1 
1 


S22. 28 
22.28 
22.28 


John Jones. 





Balance on hand. 



Quan- 
tity. 



Value. 



Sill. 40 
89.12 
66.84 
44. 56 



Exhibit 6. 

reimbursable sales ledger. 
Name of Indian: Joe Black. 
Terms: Two installments, $11.14. 
Due, 12/31/18, and 6/1/19. 

Appropriation: Industry among Indians, 1917-1918. 



Agreement No. 833. 
Dated: August 18, 1918. 

Amount: S22.28. 
Rate of An. int 

Symbol No. B, 120. 



Remarks. 


Date. 


Collections. 


Balance 
due. 


0. R. No. 


Amount. 




1918. 
Aug. 18 






822.28 
11.14 


Dec. 18 


105 


$11. 14 



Appropriation: 



Symbol No. 



Remarks. 


Date. 


Collections. 


Balance 
due. 


O.K. No. 


Amount. 













REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 23 



Exhibit 7. 



REIMBURSABLE SALES LEDGER. 



Name of Indian: Jim Smith. 

Terms: 8 installments, due June and December. 



Appropriations: Industry among Indians, 1917-1918. 



Agreement No. 832. 
Dated: August 15, 1918. 
Amount: $471.83. 

Rate of An. Int 

Symbol No. B 120. 



Remarks. 


Date. 


Collections. 


Balance 
due. 


O.R.No. 


Amount. 




1918 
Aug. 15 
Dec. 18 






$67. 58 
7.58 




104 


$60. 00 





Appropriation: Industry among Indians, Reimb. Symbol No. C 022. 



Remarks. 


Date. 


Collections. 


Balance 
due. 


O.R.No. 


Amount. 




1918 
Aug. 15 






$404.25 









Exhibit 8. 



REIMBURSABLE SALES LEDGER. 



Name of Indian: John White. 

Terms: Payable in 5 installments, June and No- 
vember. First installment due November, 1918. 



Appropriation: Industry among Indians, 1918-1919. 



Agreement No. 834. 



Dated: August 30, 1918. 
Amount: $507.76. 

Rate of An. Int 

Symbol No. C 120. 



Remarks. 


Date. 


Collections. 


Balance 
due. 


O.R.No. 


Amount. 




1918 
Aug. 30 
Nov. 28 






$507. 76 
407. 76 




92 


$100. 00 




Appropriation: . Symbol No. . 



Remarks. 



Date. 



Collections. 



O. R.No. Amount 



Balance 
due. 



24 REGULATION'S TO GO VEEN USE OF REIMBURSABLE EUNBS. 

Exhibit 8A. 

REIMBURSABLE SALES LEDGER. 

Name of Indian: Concow Tribe 

Terms: Payable on or before June 30 1922 Agreement No. 835. 

Dated: Sept. 1, 1918. 
Amount: $1,904.20 

Appropriation: Industry among Indians, 1918-1919. ^ 



Remarks. 


Date. 


Collections. 


Balance 
due. 




O.R.No. 


Amount. 




1918 
Sept. 1 






§1,904.20 



Symbol No. 



Remarks. 


1 

Date. 


Collections. 


Balance 
due. 




O.R.No. 


Amount. 












■ 1 i | 





Exhibit 9. 

RECORD OF REIMBURSABLE INSTALLMENTS DUE. 

Month: November. Year: 1918. 



Name of Indian. 



John White . 



Agree. 
No. 



Amount 
due. 



S100. 00 



Remarks. 



O. R. 92. 



Exhibit 10. 

RECORD OE REIMBURSABLE INSTALLMENTS DUE. 

Month: December. Year: 1918. 



Name of Indian. 



Jim Smith 

Joe Black ~ m [ 



Agree. Amount 
No. due. 



832 S60. 00 

833 11. 14 



Remarks 



O. R. 104. 
O. R. 105. 



REGULATIONS TO GOVERN USE OP REIMBURSABLE FUNDS. 25 
Exhibit 11. 

record op reimbursable installments due. " 

Month: June. Year: 1919. 



Name of Indian. 


Agree. 
No. 


Amount 
due. 


Remarks. 




832 
833 
834 


$60. 00 
11.14 
100. 00 











Exhibit 12. 
record of reimbursable installments due. 

Month: November. Year: 1919. 



Name of Indian. 


Agree. 
No. 


Amount 
due. 


Remarks. 




834 


$100. 00 







Exhibit 13. 
record op reimbursable installments due. 

Month: December. Year: 1919. 



Name of Indian. 


Agree. 
No. 


Amount 
due. 


Remarks. 




832 


$60. 00 







Exhibit 14. 
record op reimbursable installments due. 

Month: June. Year: 1920. 



Name of Indian. 


Agree. 
No. 


Amount 
due. 


Remarks. 




832 


$60. 00 




John White 


834 


100.00 













Exhibit 15. 

record of reimbursable installments due. 

Month: November. Year: 1920. 



Name of Indian. 


Agree. 
No. 


Amount 
due. 


Remarks. 


John White 


834 


$107. 76 









26 REGULATION'S TO OOVERK USE OE REIMBURSABLE FUNDS. 

Exhibit 16. 

RECORD OF REIMBURSABLE INSTALLMENTS DUE. 

Month: December. Year: 1920. 




Exhibit 17, 

RECORD OF REIMBURSABLE INSTALLMENTS DUE. 



Jim Smith. 



Name of Indian. 





Agree. 
No. 


Amount 
due. 


Remarks 


832 


§60. 00 





Exhibit 18. 

RECORD OF REIMBURSABLE INSTALLMENTS DUE. 

Month: December. Year: 1921. 




Exhibit 19. 

RECORD OF REIMBURSABLE INSTALLMENTS DUE. 

Month: June. Year: 1922, 



Name of Indian. 



Agree. 
No. 



Jim Smith. 
Coneow Tribe . 



832 
835 



Amount , 
due, Remarks. 



Sol. 23 
1,904.20 



REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 27 



Exhibit 20. 
register of miscellaneous transactions. 



Unit: Western agency. Month: July, 1918. 



Description. 


Recap. 
No. 


Recap. 


Amount. 


Memorandum of freight and handling charged to reimbursable property 
as follows: 


6A 
6A 
6A 
5A 
5A 




$11.40 
9.86 
5.61 
29.25 

138.90 


Article. 


Voucher. 


Freight. 


Sur- 
charge. 




18 
18 
18 
19 

35 


$6.10 
3.20 
1.30 
10.00 
18.00 


$5.30 
6.66 
4.31 

19.25 
120.90 
















7B 
25B 


38.60 


156.42 


38.60 
156.42 






Summary. 


Recap. 
No. 


Debit. 


Credit. 




5A 
6A 
7B 
25B 


$168.15 
26.87 


$38.60 
156.42 



Note. — Exhibits 21 to 27, in practice, will appear on the regular forms prescribed 



for payment vouchers and agreements. 

Exhibit 21. 
[Purchase voucher No. IS, July 18, 1918.] 
Western Hardware & Implement Co.: 

5 plows, @ $20.00 $100. 00 

2 sets harness, @ $42.50 85. 00 

2 cultivators, (& $65.00 130. 00 

315. 00 

Note. — Industry among Indians, 1918: 

Encumbrance - $310.00 

Paid... ------ 315.00 

Excess payment 5. 00 ' 

Exhibit 22. 
[Purchase voucher No. 19, August 10, 1918.] 

Joe Brown, 1 team of horses $375. 00 

(Industry among Indians, reimbursable.) 

Exhibit 23. 

[D. O. voucher 35, August 28, 1918.] 

Wm. Jones, 40 head of cattle, @ $60.00 $2, 400. 00 

(Industry among Indians, 1919.) 

Exhibit 24. 

[D. O. voucher 42, September 30, 1918.] 



Sundry Indians, wagon transportation (hauling harness, plows, and cultivators 

bought on vou. 18) $4. 75 

(Industry among Indians, 1918.) 



28 REGULATIONS TO GOVERN USE 0 E REIMBURSABLE FUNDS. 

Exhibit 25. 
[Reimbursable agreement No. 832, August 15, 1918.] 



Jim Smith: 

1 team horses 

1 set harness 

lplow * 



$404.25 

-• 45. 30 

22. 28 



Payments due on June 1 and December 31 ^ « -.^ + n . 471 - 83 

installment, $51.83. member 31 m 8 installments of $60.00 each. Final 

Exhibit 26. 

[Reimbursable agreement No. 833, August 18, 1918] 

Joe Black, 1 plow 

pa M due ,„,,.„;,•;.;.- sk Swi^- • • ** * 

Exhibit 27. 

Reimbursable cement, No. 834, August 30, 1918 ] 
John White, 8 head of cattle, @ $63 47 

Payments due in June and November * 5* ir^Vii ""* \" " V ' \ $507.76 
payment of $107.76. member, 5 installments-4 of $100 each and final 

Exhibit 28. 
[Reimbursable agreement No. 835, September 1, 1918 ] 
Concow Tribe, 30 head of cattle, @ $63 47 
Payment due on or before June 30, 1922. $1 ' 904 20 

Exhibit 29. 
[Tobesubnnttedontnefi^^ 

REPORT OP REIMBURSABLE TRANSACTIONS. 

Agency: Western. _ . 

The follewing report, to the b est of my kn JZ ^ 1918 " 
correct. 7 * nowl edge, information, and belief, is 

John Thomas, 

Superintendent. 

Prepare on typewrit^ ma ^ Leave. d en b ,e space between eaeh agreement nsted. 



Name of Indian. 



Black, Joe 

Concow Tribe. 
Smith, Jim... 



White, John 

Subtotals... 

CASH SALES. 



Jones, John. 
Thomas, Bill. 



Agr. 
No. 



Fund 
symb. 



833 
83,1 
832 
832 
834 



Grand totals. 



B120 
C120 
B120 
C022 
C120 



B120 
B120 



Bal- 
ance 
last 
rep. 



1, 904. 20 
67. 58 
404. 25 
507. 76 

2, 906. 70 



2, 906. 70 



Collections. 
« . 




O.R. 
' or J. V 
No. 


Amount. 


Balance 
unpaid. 


105 


811. 14 


$11. 14 
1, 904. 20 
7. 58 
404. 25 
407. 76 


104 


60.00 


92 


100. 00 




171. 14 


2, 734. 93 




100 


22.28 




101 


69.93 . 












263. 35 


2, 734. 93 





Amount 
delin- 
quent. 



Re- 



REGULATIONS TO GOVERN USE OF REIMBURSABLE FUNDS. 29 



Exhibit 30. 
[To be submitted August 1st annually.] 
REPORT OF REIMBURSABLE PROPERTY ON HAND AND LOSSES. 



Agency: Western. 



Year ended: July 31, 1918. 



The following report, to the best of my knowledge, information, and belief, ia 
correct. 



John Thomas, 

Superintendent. 



Prepare on typewriting machine. Leave double space between each item. 



Kind of property. 


Unit. 


Quantity 
on hand. 


Unit 
price. 


Total 
value. 


Fund 
symbol. 


Remarks. 




Head.... 
No . . 
No. 


2 
1 

2 


$63.47 
69.93 
22.28 


$126. 94 
69.93 
44. 56 


C-120 
B-120 
B-120 








241.43 
45.31 


LOSSES. 


Set .... 


1 


45.31 


B-120 



Exhibit 31. 

Department op the Interior, 
Unites States Indian Service, 

December 1, 1918. 

Mr. Jim Smith, Blackfoot, Nevada. 
My Friend: I find the sum of $60.00 is due on your reimbursable account with the 

Government. 

Please arrange to bring or send this money to the agency as soon as possible, and 

in the meantime let me know just when I may expect it. 

Your friend, _ m 

John Thomas, 

Superintendent. 



ED 12.8 




INDEX. 



Sec. 

Accounting system 67 

Accounts: 

Recapitulation of - 75 

When change of officers 66 

Agreements: 

Changes in 47 

Charges in 26 

Care of 50 

Cross-indexing of 38 

Disposition of 48-49 

Explanation of - - - 45 

How prepared 35-50 

Numbering of 36 

Reports of status 94 

Signing of 30,32,46 

When prepared 30, 31 

Allotments of funds: 

Requests for 10 

Unencumbered, report of 93 

Allowance each Indian, 

amount of 5 

Annual estimates 1 9, 15 

Appropriation ledgers 68, 69 

Assistance, need for, how deter- 
mined - - - 12 

Assistance, denial of - 13 

Assistance, who may receive. . 4, 6-7 
Assistance, who may not 

receive - 8 

Authorities: 

To purchase property 10,15 

To sell property - 25 

To retake property 58 

To use trust funds in settle- 
ment 53 

Bills of lading 17 

Brands: 

Kind of.. 20,21,23 

Recording at agency 22 

Conflict, removal of 22 

Stated in agreements 44 

Cash sales - - 30,42 

Cash sales, report of 94 

Cattle, branding of 20-22 

Cattle, period of payment for 33 

Certificates of service 17 



Sec. 

Change of officers 66 

Charge for handling property 26 

Charge for handling property, 

register of.' 74 

Charges for property, final 28, 

29, 41, 72, 84 

Collections 33, 34, 51, 53, 54 

Collections, posting of 86 

Collections, receipts for 85 

Collections, register of - 87 

Contract supplies, purchase of 15 

Credit to each Indian, amount 

allowed 5 

Deficiency, collection of 62 

Delinquencies, report of 63, 94 

Delinquent payments 58, 62 

Disposition of property . . -. 25, 

28-31, 42, 64, 65 
Dropping of property from ac- 
counts 76, 77 

Encumbrances 70 

Expenses, incidental 16 

Extension time of payments 52 

Freight and transportation . 16, 29, 73 

Freight and transportation, regis- 
ter of 

Funds: 

Allotment of 10 

Reimbursable, defined 2 

Stated in agreements 39, 40 

Trust, used in settlement. 53,83,84 

Use of 3 

Goats, branding of 23 

Handling of property 18 

Horses, branding of 20-22 

Identification of property 19 

Incidental expenses r - - - 16 

'Increase of livestock 24 

Indians entitled 4,6-7 

Indians not entitled 8 

Individual Indian money, ledger 

entries 83 

Individual Indian money, transfer 

of 84 

Installments due, notice of 83 

Installments due, record of 81, 82 

31 



74 



32 



INDEX. 



and 



86 
94 
84 
87 

11 



53 



11, 15 
95 
18-19 
12 
83 
14 
6-8 
4, 6-7 



26-29 
30 



Interest, when charged S «: 

Interest collected, posting of "" 
Interest collected, report of. . 
Journal voucher, use of . . . . 
Journal voucher, register of*" 
Justifications of allotments 

authorities 

Ledgers, appropriation..* 
Legal proceedings to collect 'ac 

counts 

Live stock: 

Handling and branding. . . 2 0-23 

Increase of 

Purchase of "* ^ 

Losses, reports of 

Lumber, storing and identification 

Needs of Indians 

Notice of installments due *. 

Orders, purchases under. . 10 

Patent in fee Indians , 

Persons entitled 

Persons not entitled.... 
Property: 

Charge for. . 

Delivery to Indians 

Destruction or loss of 90 

Dropping of 
Losse 

Lost, register of. . 

Not available, notice to Indians 13 

On hand, reports of 95 

Period of payment for. " " " 33 

^ Ch f e0f 10^2,14-16 

£: COrd --- 66,71-72,89 

58-63 

Kecovered, posting of 89 

Recovered, register entries ' 88 

Recovered, report of 63> 94 

oale of . .. _ ' 

Q , , c " 25-29 

status of, when paid for « n 7 

Storing of 55 ~ 5 £ 

Tagging of *"*■** f° 

Transfer of aA 71 

Tnbai <£f 

Recap, accounts * 

Records, care of ^ 

Record of installments' due." 8 i co 

Record of property 66,* H, 72 89 

Receipt for payments, issuance of 85 
Receipts, posting of.. 
Recovery of property. 
Register of collections 



freight and han- 



property recov- 



74 



Register entries ; 

dling 

Register entries 

ered 

Register entries, property" sold 
Register of property lost 

stroyed 

Regulations, filing of.*.'.".'.'." 
Refunds to Indians. . . . ." 
Refunds, report of. 
Reimbursable fund 

Reimbursable fund; 
of 

Reimbursable funds, use* of " " " 
Repayment for tribal property.' 54, 91-92 
Repayments from individuals 



or de- 



, allotment of. 
interpretation 



77 

90 
1 

60-61 
94 
10 

2 
3 



Reports 



33, 

34, 51, 53, 84 



Annual, losses and property on 

hand 

Disposition of . . !?? 

94 
93 



76-77 

report of 95 



Status of agreements 

Unencumbered allotments 
Requests for allotments and 
thorities 

Restrictions against s'a'le'of'propert'y 

feales for cash 



au- 



11 

57 
30, 42 



for cash, report of.. 

Sales ledgers 

Sales ledgers, preparation of .' ." ygJI 

Sales of property ' " * 25-9Q 

Sheep, branding of 

Signatures, witnesses to ..'."." " 
Status of property when paid for 

Storing of property 

Suits to collect accounts. 
Surcharge of 5 per cent. 

Surcharge, register of 

Tagging of property 

Transfer of property. ..... 

Transfer of individual" 

money 

Transportation. ...'.' " ." .' " " ' ] " _* _* [ ' ±Q ^ 
Transportation, register of " \ A 
Tribal accounts, settlement of 

Tribal property 

Trust funds 



Indian 



23 
46 
55-57 
18 
53 
26 
74 
19 
64-65 



86 
58-63 
87 



use m settlement 
vouchers, refund 



74 

54, 91, 92 
.. 31,32 
53, 83, 84 
60 



Vouchers, tribal settlement." 91 q 
Wagon haul 

Wagon haul, register of." .* ." 74 

Witnesses to signatures... . AR 






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